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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Pendidikan Ekonomi Undiksha Krisna: Kumpulan Riset Akuntansi Jurnal Terapan Abdimas JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Akuntansi dan Bisnis Widya Akuntansi dan Keuangan Jurnal Sewaka Bhakti Dharma Jnana EJOIN : Jurnal Pengabdian Masyarakat Hita Akuntansi dan Keuangan Lantera Widya INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen E-JURNAL AKUNTANSI
Putu Cita Ayu
Fakultas Ekonomi Bisnis Dan Pariwisata Universitas Hindu Indonesia, Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH MORALITAS INDIVIDU, KOMITMEN ORGANISASI DAN WHISTLEBLOWING SYSTEM TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN KEUANGAN DESA Ida Ayu Mega Evia Lestari; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 2 No 3 (2021): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v2i3.1803

Abstract

Fraud prevention is an effort made to prevent someone from committing fraudulent acts that can cause losses. This study aims to determine the effect of individual morality, organizational commitment and a whistleblowing system on the prevention of fraud in village financial management. This research was conducted in all villages in the District of Mengwi. The sample in this study was 86 village officials. The sampling method used was proportionate stratified random sampling. The data analysis technique used in this research is descriptive statistics, validity test, reliability test, classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. From the results of this study that the variables of individual morality, organizational commitment, whistleblowing system have a positive and significant effect on fraud prevention.
PENGARUH LINGKUNGAN KERJA, EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DAN KENYAMANAN FISIK TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA SE – KECAMATAN SUKAWATI Febriari Ni Putu Pande; Ayu Putu Cita
Hita Akuntansi dan Keuangan Vol 3 No 1 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i1.2296

Abstract

Employee performance is very influential on the progress of an institution, especially in bank and non-bank financial institutions such as Village Credit Institutions that aim to uncover and present the fact that employee performance is very influential on the progress of a Sukawati District Village Credit Institution such as the work environment, the effectiveness of SIA use, and physical comfort. This research focuses on village credit institutions in Sukawati subdistrict. This study was conducted in 33 LPD in Sukawati District with 280 people. The sampling method used is a non probability sampling method with purposive sampling technique with certain considerations. The sample was taken from a total of 99 related to SIA, namely the head of LPD, treasurer and business administration. Data collection is carried out with penyebaran questionnaire and interviewin LPD Sukawati Subdistrict with the necessary data analysis, namely multiple linear analysis. This research provides results of the work environment, the effectiveness of the use of Accounting Information System and physical comfort positively affect the performance of LPD employees of Sukawati Subdistrict, so it is strongly supported by TAM theory and TPC Theory.
Pengaruh Ukuran Perusahaan, Financial Leverage dan Kualitas Audit Terhadap Perataan Laba (Income Smoothing) Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Tahun 2017-2020 Ni Wayan Sinta Sunetri; Putu Cita Ayu; Putu Nuniek Hutnaleontina
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2353

Abstract

Earnings information is paramount for investors because they can provide an overview of how dividends will be paid when investing their capital. Income smoothing is the practice of profit manipulation to reduce fluctuations in net income over a period of time. This study aims to determine how company size, financial leverage and audit quality affect earnings smoothing in manufacturing companies listed on the Indonesian Stock Exchange over the period 2017-2020. Targeted sampling is used as the sampling method, sample companies based on criteria was 31 companies with an observation period of 4 years, 2017 to 2020, so that 124 research samples were obtained. Eckel index measuring income smoothing using the technique of logistic regression analysis. Theory of eckel is used to calculate income smoothing. Hypothesis testing with logistic regression analysis. Research resultshow that company size, financial leverage and audit quality all have an impact on income smoothing. Firm size has no significant positive effect on income smoothing, financial leverage as measured by debt to equity ratio has no significant negative effect on income smoothing, while audit quality has a significant and negative effect on income smoothing.
Pengaruh Moralitas Individu, Religiusitas dan Budaya Etis Organisasi Terhadap Kecurangan (Fraud) Akuntansi pada Lembaga Perkreditan Desa Di Kecamatan Abiansemal Kabupaten Badung Ni Luh Heppy Monika Santya Dewi; Putu Cita Ayu; Ni Komang Sumadi
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2646

Abstract

Fraud is an act done intentionally by someone whose impact can be detrimental to many parties. In this study, we will discuss the relationship between a person's morals, religiosity, and organizational culture that can affect fraud in organizations. LPD (Village Financial Institution) employees in Abiansemal District were used as the research population and 99 of them were used as samples. In this study, multiple regression analysis was used as a research technique by looking at the direct relationship formed between the independent variables on fraud.
PENGARUH SISTEM PENGENDALIAN INTERNAL DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KOPERASI SEKECAMATAN ABIANSEMAL Ni Kadek Dinda Loveli; Putu Cita Ayu; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2769

Abstract

The objective to determine internal control system and HR competence on financial reports at the Abiansemal Distrik Cooperative, which consists of savings and loan cooperatives and multi-business cooperatives. The population were all employes of the Abiansemal Sub-district Cooperative, as many as 489 employees. The sample used was 199 employees of the Abiansemal District Cooperative. The sampling technique is purposive sampling, sampling with consideration. Analys used multiple liniar regresion analysi. The results of the analysis show that the internal control system and human resource competence have effect on the quality of financial reports at the Abiansemal Sub-district Cooperative.
PENGARUH BUDAYA TRI HITA KARANA, AKUNTABILITAS, GAYA KEPEMIMPINAN, DAN PENGAWASAN INTERNAL TERHADAP KINERJA KARYAWAN PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN NUSA PENIDA Ni Luh Devi Srikasih; Ni Komang Sumadi; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 3 No 2 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i2.2808

Abstract

Employee performance affects the success of a company, including financial institutions, both bank and non-bank financial institutions such as the Village Credit Institution (LPD). The purpose of this study was to determine the influence of Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control on the Performance of Village Credit Institutions (LPD). This research was conducted at the Village Credit Institution (LPD) Nusa Penida District. This research was conducted in 45 Village Credit Institutions (LPD) located in Nusa Penida District with a population of 180 people. The sampling method used is a non-probability sampling method with a purposive sampling technique based on certain considerations. The total sample taken is 150 people who are directly related to the performance of the Village Credit Institution (LPD), namely the LPD chairman, secretary, treasurer and employees who work more than 1 year. The data analysis technique used is Multiple Linear Regression. The results of this study indicate that the Tri Hita Karana Culture, Accountability, Leadership Style and Internal Control have a positive
PENGARUH SPI, MORALITAS INDIVIDU DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECURANGAN AKUNTANSI (FRAUD) Ni Komang Nita Pebriyani; Ni Komang Sumadi; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2923

Abstract

The purpose of this study is to find out influence of internal control systems, individual morality and compliance with accounting rules against accounting fraud. The location of this study was conducted at the Gianyar Sub-District All-Business Cooperative with a population in this study of 163 employees with the number of All-Business Cooperatives in Gianyar Subdistrict is 18 KSU. So that the number of samples in this study is determined by purposive sampling method according to the criteria, the number of samples was found as many as 107 respondents. The results of the test in this study found that 1) internal control systems have a negative and significant effect on accounting fraud (fraud). 2) individual morality has no significant effect on accounting fraud (fraud). 3) Variable compliance of accounting rules has a negative and significant effect on accounting fraud (fraud). The advice given is to check routinely finance in the cooperative and conduct meetings or discussions every month to check whether there are problems in the cooperative so that this can reduce acts of accounting fraud (fraud).
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI Putu Arix Pratiwi; Putu Cita Ayu; Ni Putu Yeni Yuliantari
Hita Akuntansi dan Keuangan Vol 3 No 3 (2022): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v3i3.2927

Abstract

The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percent of the variation in audit quality. Competence has a significant and positive impact on audit quality. Competence and audit quality go hand-in-hand in Bali Province's Inspectorate of Bali Province. Independent auditors have a significant and positive effect on audit quality. The more independent the Inspectorate of Bali Province is, the better the audits are.
Pengaruh Love Of Money, Religiusitas Dan Idealisme Terhadap Persepsi Mahasiswa Akuntansi Tentang Etika Akuntansi Ni Putu Ari Yani; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 2 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i2.3255

Abstract

Accounting students are prospective accountants who are expected to have a positive impact on society. When students behave ethically can anticipate the form of irregularities committed by further accountants. This study was conducted to determine and analyze what things affect the perception of accounting students about the ethical crisis of accountants. Some things that can affect the perception of accounting students are Love of Money, religiosity and idealism. The population in this study were students of The Hindu University of Indonesia with the number of 2019 classes of 112 students and the 2020 class of 88 students, making the total population of 200 students. The multiple Linear regression is analysis method. The results of this study are love of money, religiosity and idealism positive and significant effect on the perception of accounting students about the ethical crisis of accountants. It is expected that the next researcher when doing a similar study, in order to add variables that have not been included in this study in order to obtain a stronger influence.
Pengaruh Ketaatan Aturan Akuntansi, Asimetri Informasi, Dan Whistleblowing Terhadap Kecurangan Akuntansi (Fraud) Pada Lpd Se-Kecamatan Pupuan Tabanan I Putu Agus Awan Setiyawan; Putu Cita Ayu
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3257

Abstract

Kecurangan (fraud) merupakan penipuan yang disengaja dilakukan yang menimbulkan kerugian tanpa disadari oleh pihak yang dirugikan dan memberi keuntungan bagi pelaku kecurangan. Kecurangan Akuntansi merupakan kesengajaan melakukan tindakan merugikan untuk memperoleh keuntungan dengan cara memanipulasi sehingga melaporkan laporan keuangan tidak sesuai keadaan sebenarnya. Kecurangan akuntansi yang terus dibiyarkan begitu saja dapat merugikan banyak pihak hingga menyebabkan kebangkrutan bagi perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh ketaatan aturan akuntansi, asimetri informasi, dan whistleblowingterhadap kecurangan akuntansi (fraud) pada LPD Se-Kecamatan Pupuan Tabanan. Populasi dari penelitian ini adalah pegawai LPD Se-Kecamatan Pupuan Tabanan dengan jumlah keseluruhan LPD di Kecamatan Pupuan adalah sebanyak 24 LPD dan yang tidak aktif sebanyak 2 LPD. Jumlah sampel dalam penelitian ini sebanyak 136 orang yang ditentukan dengan teknik purposive sampling dan diuji menggunakan teknik analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Ketaatan Aturan Akuntansi berpengaruh negatif terhadap kecurangan akuntansi (fraud). Asimetri Informasi berpengaruh positif terhadap kecurangan akuntansi (fraud). Whistleblowing berpengaruh negatif terhadap kecurangan akuntansi (fraud). Hasil penelitian ini dapat digunakan sebagai bahan pertimbangan dalam merancang regulasi dan kebijakan yang berkaitan dengan pecegahan tindak kecurangan akuntansi. Kata Kunci : Ketaatan Aturan Akuntansi, Asimetri Informasi, Whistleblowing, Kecurangan Akuntansi
Co-Authors ., NI PUTU YENI YULIANTARI Abd. Rasyid Syamsuri Adek Ayu Susatari Milenia Apsari, Ni Made Tina Budi, I Made Agus Setia Cokorda Gde Bayu Putra Febriari Ni Putu Pande Gusti Alit Suputra Gusti Ayu Agung Anik Pramiari Dewi Gusti Ayu Kade Ratih Gusti Ayu Widhi Antari Hurnaleontina, Putu Nuniek I Gede Apriana I Gede Aryana Mahayasa I Gede Sanica I Kadek Adi Kresna Cakra Wibawa I Kadek Agus Widiatmika I Kadek Deni Arta I Made Sadha Suardikha I Made Suidarma I Nyoman Thegar Suryanatha I Putu Agus Awan Setiyawan I Putu Fery Karyada I Putu Fery Karyada I Putu Nuratama I Wayan Suartina I Wayan Sudiana Ida Ayu Arik Anggari Putri Ida Ayu Mega Evia Lestari Ida Bagus Ananda Narayana Kadek Dewi Padnyawati Kadek Sinta Prameswari Kusuma Dewi, Putu Arista Kusumawati, Ni Putu Ayu Luh Ade Dwi Wahyuni Made Arya Dyasti Pertiwi Marsudiana, I Dewa Nyoman Mulyawati, Dewa Ayu Made Ni Kadek Dinda Artha Dharmayanti Ni Kadek Dinda Loveli Ni Kadek Gino Melinda Ni Kadek Puspita Dewi Ni Ketut Ary Sedani Ni Ketut Muliati Ni Komang Nita Pebriyani Ni Komang Sumadi Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Putu Sandrya Dewi Ni Luh Widya Pebriantari Ni Made Kertiani Ni Made Kusumayanti Ni Made Tia Purnama Dewi Ni Made Wisni Arie Pramuki Ni Nyoman Adityarini Abiyoga Vena Swara Ni Putu Ari Yani Ni Putu Ayu Kusumawati Ni Putu Cantik Lediana Putri NI PUTU MARIANI Ni Putu Novi Ayu Antari Ni Putu Septia Purnama Putri Ni Putu Trisna Windika Pratiwi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Ary Astini Ni Wayan Sinta Sunetri NI WAYAN YUNIASIH Paramita, Ni Putu Eka Rahayu Prabandari, I Gusti Agung Ayu Intan Pramuki, Ni Made Wisni Arie Pratiwi, Ni Putu Trisna Windika Putu Arix Pratiwi Putu Ariyati Apsari Putu Nuniek Hutnaleontina Rai Dwi Andayani W Sumantri, I. GA. Alit Wati, Ni Putu Eka Yanthi, Ni Putu Risma